Aman Gupta, Hapur V. ITO, Hapur

ITA 249/DEL/2015

• Counselvise Citation: 24920114 RSA 2015
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 28-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Assessee Lawyers: DR AJAI KUMAR AREN
• Keywords: Opportunity of being heard
• Section: 142(1)

Judgement Text

1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC-2: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 249/DEL/2015 A.Y. : 2008-09 AMAN GUPTA, VS. ITO, WARD-1 S/O SH. NARESH KUMAR GUPTA HAPUR PROP. M/S AMAN ASSOCIATES, 315, RAILWAY ROAD, HAPUR (PAN : AHLPG9029K) (APPELLANT) (RESPONDENT) ASSESSEE BY : DR. AJAI KUMAR AREN, ADV. DEPARTMENT BY : SH. P. DAM KANUNJNA, SR. DR DATE OF HEARING : 28-10-2015 DATE OF ORDER : 28-10-2015 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-GHAZIABAD DATE D 5.11.2014 PERTAINING TO ASSESSMENT YEAR 2008-09. 2. THE GROUNDS OF APPEAL READ AS UNDER:- 1. THE ORDERS OF AUTHORITIES BELOW ARE BAD IN LAW, CO NTRARY TO FACTS AND UNSUSTAINABLE. 2. THE AUTHORITIES BELOW HAS ERRED IN LAW AND ON FAC TS IN CONFIRMING THE ADDITIONS OF RS. 4,02,040/- AS SUNDRY CREDITORS AND RS. 3,61,000/- AS UNEXPLAINED CASH IN BANK ACCOUNT. 3. IT IS PRAYED TO RESTORE THE MATTER TO THE AO 2 3. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED BY BOTH THE PARTIES, THEREFORE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 4. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASS ESSEE HAS FILED ONE PAPER BOOK CONTAINING PAGES 1 TO 56 IN WHICH HE HAS ATTACHED THE COPY OF THE WRITTEN SUBMISSION BEFORE THE CIT(A) GHAZIABAD; NOTICE U/S. 14 8; FORM NO. 26AS FOR THE AY 2008-09; FORM NO. 16A FOR AY 2008-09 FOR AY 2008 -09; COPY OF ACKNOWLEDGEMENT OF FILING ITR 2008-09; COPY OF COMPUT ATION FOR AY 2008-09; WRITEEN SUBMISSION TO FILE ALONG WITH CONFIRMATION OF CREDITORS; NOTICE U/S. 142(1) ISSUED ON 4.3.2014, FIXING FOR 14.3.2013; REQUEST FOR ADJOURNEMTN FOR 22.3.2013; MEDICAL CERTIFICATE IN SUPPORT OF REQUEST FOR ADJOU RNMENT; COPY OF BANK STATEMENTS; RELEVANT PAGES OF CASH BOOK FROM WHERE CASH DEPOSITED AND TAX AUDIT REPORT, AUDITED BALANCE SHEET AND LOSS ACCOU NT. HE STATED THAT THE REVENUE AUTHORITY HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO T HE ASSESSEE FOR SUBSTANTIATING THE CLAIM OF THE ASSESSEE WHILE FILING THE DOCUMENTS. HE REQUESTED THAT THE OPPORTUNITY FOR FILING THE DOCUMENTARY EVIDENCES SUPPORTING THE CLAIM OF THE ASSESSEE AND OPPORTUNITY OF HEARING MAY BE GIVEN TO THE ASSESSEE AND THE MATTER MAY BE SET ASIDE TO THE AO. 5. ON THE CONTRARY, LD. DR OPPOSED THE REQUEST OF T HE ASSESSEE AND STATED THAT AO AS WELL AS LD. CIT(A) HAS GIVEN FULL OPPORTUNITY TO THE ASSESSEE, BUT THE ASSESSEE REMAINED NON-COOPERATIVE AND DID NOT FILE THE SUPP ORTING CLAIM IN DISPUTE. THEREFORE, THE APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED. 6. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS PASSED BY THE REVENUE AUTHORITIES ALONGWITH RELEVANT RECORDS AVAILABLE WI TH THE APPEAL FILED. I HAVE ALSO PERUSED THE PAPER BOOK CONTAINING PAGES 1 TO 56 WHER EIN HE HAS ATTACHED THE 3 VARIOUS DOCUMENTS, AS MENTIONED ABOVE, WHICH HAS NOT BEEN CONSIDERED BY THE AO EARLIER. IN THE INTEREST OF JUSTICE, I AM OF TH E CONSIDERED VIEW THAT THE DOCUMENTS RELIED BY THE LD. COUNSEL FOR THE ASSESSE E HAS REQUIRED EXAMINATION AT THE LEVEL OF THE AO. THEREFORE, IN THE INTEREST OF J USTICE, I REMIT BACK THE ISSUE IN DISPUTE TO THE FILE OF THE ASSESSING OFFICER TO CO NSIDER THE SAME AFRESH, AFTER CONSIDERING ALL THE DOCUMENTS AS DISCUSSED ABOVE A ND THE ASSESEE IS ALSO DIRECTED TO FULLY COOPERATE WITH THE AO AND PRODUCE ALL THE DOCUMENTS BEFORE THE AO TO SUBSTANTIATE HIS CLAIM. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/10/2015 . SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 28/10/2015 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. D R, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES